The “Rise Up: Answering the Call” theme reflects a defining moment in the life of Park City Community Church. Inspired by the anthem “Rise Up” by Andra Day, we celebrate how, in the past year, the PCCC community has met challenges with resilience and hope—lifting one another, growing in faith, and stepping boldly into renewed ministry. This campaign invites every member and friend into deeper belonging, service, and generosity. Together, we are reclaiming our purpose as a church that welcomes, serves, and embodies God’s unconditional love in Park City and beyond. Your commitment today is an act of faith and a step toward a legacy of compassion and transformation.

Commitment Sunday is October 26th, 2025. All are invited to prayerfully consider their estimate of giving for 2026 and submit a commitment card during worship on that day. Commitment cards may be submitted at any time. Early submissions are especially appreciated, as they help the church plan confidently for the year ahead. If a card is received before Commitment Sunday, a personalized printed card will be waiting for you at worship on October 26, so everyone can participate in the moment of dedication together. Whether you give online, by mail, at the office, or in person, every commitment, whenever it is made, is valued and strengthens our shared ministry.

Our campaign goal is to receive 115 household giving commitments, totaling $550,000 for 2026 ministry and mission. These commitments ensure vibrant worship, enriching children’s and youth programs, expanded Care Ministry, and sustained outreach to Park City—all vital in this season of revitalization.

A continuing challenge is our Connection Center loan, currently just over $1,000,000, requiring monthly payments of roughly $9,500. Every gift supports both debt reduction and daily ministry. As our fiscal foundation has grown stronger, thanks to careful budgeting, diligent financial oversight, and wise stewardship of our endowment, we are committed to walking together toward a future of debt freedom and expanded ministry.

For those who haven’t completed a pledge before, this is a perfect time to join. If tithing (giving 10% of income) has not yet been possible, consider raising your giving by 2% this year. Every gift, at every level, moves us closer to our shared vision.

We recognize that life brings unexpected changes, and sometimes adjustments are needed mid-year. If you need to revise your commitment, simply contact the church office, there is no penalty or shame. More than anything, committments empower the church to plan faithfully and steward resources with clarity.

There are three main ways to make offerings to the mission and ministry of Park City Community Church (UMC). The first way is by bringing your check or cash donations to Sunday worship services. At present, you may place those in offering plates. Second, you can mail your offerings to the church office. We do not recommend mailing cash gifts, as those are challenging to track and easy to lose. Finally, you can donate online via a trusted provider at https://parkcitycommunitychurch.churchcenter.com/giving. You can set up a one-time transaction and/or recurring transactions to satisfy your commitment of giving. More information at parkcitychurch.org/give

Please consider PCCC in your planned and legacy giving. For wills, trusts and other POD beneficiaries, use: Park City Community Church (United Methodist Church), a Utah nonprofit corporation, located at 4501 Hwy 224 Park City, UT 84098 and whose Tax Identification Number is 84-0485022

For the 2026 tax year, new legislation introduces both benefits and restrictions for charitable giving. New limits will apply to all taxpayers, with different rules depending on whether you itemize deductions or take the standard deduction. 

For taxpayers taking the standard deduction

A new "above-the-line" deduction for cash donations will be available for non-itemizers, which applies to tax year 2026 and beyond. 

• Up to $1,000 for single filers.

• Up to $2,000 for married couples filing jointly.

• This deduction is only for direct cash gifts to qualifying public charities, not for donations to donor-advised funds (DAFs) or private foundations. 

For Taxpayers Who Itemize Deductions

The rules for itemizers will feature a new threshold, a cap on the value of deductions for high earners, and permanent changes to Adjusted Gross Income (AGI) limits. 

New Floor on Deductions

• You can only deduct cash contributions that exceed 0.5% of your Adjusted Gross Income (AGI).

• For example, if your AGI is $100,000, your first $500 in cash donations will not be deductible. You can only deduct the amount above that threshold. 

Cap on Deduction Value for High Earners

• For taxpayers in the top 37% tax bracket, the value of itemized deductions will be capped at the 35% tax rate.

• This means a $1,000 charitable deduction would result in $350 of tax savings, not $370. 

Permanent AGI Limits

• The limit on deducting cash donations up to 60% of AGI, which was originally part of the 2017 Tax Cuts and Jobs Act, has been made permanent. This rule is applied after accounting for the new 0.5% AGI floor.

• Existing carryforward rules for excess contributions remain in place, allowing unused deductions to be carried forward for up to five years. 

Other Notable Changes

• Corporate donations: Companies can only deduct charitable gifts that exceed 1% of their taxable income.

• Qualified Charitable Distributions (QCDs): For donors aged 70½ and older, QCDs from IRAs remain an effective tax-planning tool, as the new rules do not affect them. 

Tax Planning Strategies for 2026

• For high earners: Consider accelerating planned charitable gifts into 2025 to take advantage of more generous deduction rules before the 2026 caps and floors take effect.

• For itemizers: Use a "bunching" strategy, where you concentrate multiple years of charitable giving into a single tax year to exceed the 0.5% AGI floor and maximize your tax benefit. A donor-advised fund (DAF) can be useful for this strategy.